GSTR 3B return deadline extended for those who wish to claim opening credit

The deadline for first GST Return , GSTR- 3B , has been extended (states are still coming up with Notifications) to August 28 from its original deadline of August 20. However, one must keep in mind that this is only for taxpayers who opt to use the opening balance of pre-GST credit in the current month. Those who do not wish to claim opening credit in the current month or those who have no credit;…